Manufactring process or not

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PANKAJ ASAWA (Querist)
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31 August 2012 I want to konw that following process is manufacturing process Or not & this is attract excise duty liability if turnover crosses the thresold limit

Purchase waste & Scarp of Cables & wires & Transformer & segrecate the material & sell as copper scrap,alluminum scrap,ms scrap,pvc scrap,& chapter heading is also change for cable scrap,transformer scrap & copper scrap,alluminum scrap,pvc scrap,ms scrap,can we asay that this is the manufacturing process

CA Suresh Jain

CA Suresh Jain (Expert)
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02 September 2012 Normally segregation does not amount to manufacture. But for correct reply let me know the CET subheading which is mentioned on your purchase invoice and description also.